TERMIUM Plus®

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NEGATIVE TAX EXPENDITURE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-12-09

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
DEF

Exception to the normal structure of income taxes that results in increased tax liabilities for certain groups of taxpayers.

OBS

Negative tax expenditure: Officially approved by the Management Committee for the BCF (budgetary, financial and accounting) Glossary. Use of this term is mandatory in Canadian government texts.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
DEF

Disposition législative ou réglementaire dont la mise en œuvre entraîne pour l'État des recettes fiscales plus élevées et donc pour le contribuable un alourdissement de sa charge fiscale par rapport à ce qui serait résulté de l'application de la norme.

OBS

dépense fiscale négative : Terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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